Pengungkapan Tanggung Jawab Sosial Dan Lingkungan Pada Bank Syariah Dan Konvensional Beserta Determinannya

Burhany, Dian Imanina; Dahtiah, Neneng; Syarief, Ahmad

doi:10.24034/j25485024.y2020.v4.i3.4531

Cited by 4 publications

(20 citation statements)

References 41 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Various studies have found that CG elements, including the size of the board of directors [9], [10], [11], independent directors [11], [12], [13], and audit committee [14], [15], are determinants that have positive effect on sustainable disclosure. However, other researches find no effect [16], [17].…”

Section: Figurementioning

confidence: 91%

“…The Board of directors is a person or some people as representatives who are responsible for the running of a company in accordance with the main objectives of the company [17]. The CEO is the main agent responsible for strategic changes in an organization.…”

Section: Board Of Directorsmentioning

confidence: 99%

“…The audit committee is responsible for overseeing reporting outside the company, carrying out risk monitoring, and implementing controls, both internal and external audits [5]. A reason for establishing an audit committee is to increase social responsibility or sustainability disclosure [17].…”

Section: Audit Committeementioning

confidence: 99%

See 2 more Smart Citations

An Analysis of Sustainable Finance Disclosure at Indonesian Sharia Commercial Banks using POJK 51/POJK.03/2017

Qudriyah¹,

Hastuti²,

Burhany³

et al. 2021

Proceedings of the 2nd International Seminar of Science and Applied Technology (ISSAT 2021)

Self Cite

View full text Add to dashboard Cite

Sustainable finance is a business principle that can generate profit today without sacrificing future generations by considering the economic, social, and environmental aspects. Regulation on the implementation of sustainable finance for financial service institutions (FSI), issuers, and public companies issued by the Financial Service Authority/Otoritas Jasa Keuangan (FSA/OJK) is arranged in the Financial Service Authority Regulation/Peraturan OJK (POJK) Number 51/POJK.03/2017. FSI consists of all banks in Indonesia, including sharia commercial banks. This research aims to measure the level of sustainable finance disclosure in sharia commercial banks using POJK 51/ POJK.03/2017, testing its determinants i.e., corporate governance elements which consist of board of directors, independent directors, and audit committee, and observing its influence on the profitability. The study sample is 10 PSB issuing sustainable reports and annual reports on their websites with an observation period of 4 years (2016)(2017)(2018)(2019). The data were analyzed using Partial Least Square-Structural Equation Model (PLS-SEM). The study results show that sustainable finance disclosure is executed at a high level. Furthermore, the board of directors and the audit committee are determinants that have a positive effect on sustainable finance disclosure, while independent directors have a negative effect. However, sustainable finance disclosure itself has no effect on profitability.

show abstract

Section: Figurementioning

confidence: 91%

Section: Board Of Directorsmentioning

confidence: 99%

See 1 more Smart Citation

An Analysis of Sustainable Finance Disclosure at Indonesian Sharia Commercial Banks using POJK 51/POJK.03/2017

Qudriyah¹,

Hastuti²,

Burhany³

et al. 2021

Proceedings of the 2nd International Seminar of Science and Applied Technology (ISSAT 2021)

Self Cite

View full text Add to dashboard Cite

show abstract

“…Corporate Social Responsibility Disclosure (CSRD) is the voluntary disclosure of information regarding social responsibility activities carried out by companies [42]. CSR disclosure in Indonesia and other countries is still voluntary [7,12] and companies can develop their own measurement and reporting formats [39]. Companies can also follow one of the various publicly available guidelines, regarding sustainability reporting, such as ISO 14000 & ISO 26000 and the Global Reporting Initiative (GRI) G4 which are the most widely followed guidelines by companies globally [39].…”

Section: Legitimacy Theory and Csr Web Disclosurementioning

confidence: 99%

“…This law requires companies that run their business in the field of natural resources and companies that carry out their business activities in fields related to natural resources to carry out CSR. Even though the enactment of regulations regarding the obligation to disclose CSR [10] has increased the number of Indonesian companies reporting CSR in their annual reports [11], CSR disclosure in Indonesia is through separate media, such as websites or CSR report, is still not maximized [12]. This finding is supported by the results of research conducted by the Center for Governance, Institutions and Organizations NUS Business School in 2020 which shows that it is in fifth place with a score of 36.0% for sustainable reporting, after Singapore, Malaysia, the Philippines, and Thailand [13].…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Corporate Social Responsibility Web Disclosure: Evidence from the Consumer Sector in Indonesia

Wedari¹,

Shafadila²

2022

IJSDP

View full text Add to dashboard Cite

An increasing number of companies disclose information about their financial performance, however, publishing Corporate Social Responsibility information on company’s websites is still limited. This study examines the factors affecting Corporate Social Responsibility (CSR) web disclosure, as well as examine whether firms with high CSR web disclosure are less likely to engage in earnings management. Corporate Social Responsibility may indicate transparent and reliable financial statements. To do so, we investigate factors that affect the extensiveness of CSR web disclosure. In addition, we investigate the impact financial statement quality on CSR web disclosure. Based on a content analysis of the CSR web disclosure of consumer sector of Indonesia listed companies, this research analyzes the content of CSR disclosures with respect to the following four themes, include environmental information, employee information, community involvement information, and products information areas. Companies publish their CSR disclosure on company’s websites only during the year, therefore we could not collect data on its prior year. Using a sample of 94 consumer sector companies listed on the Indonesia Stock Exchange in 2020, our OLS regression results indicate that company size has a significant effect on CSR web disclosure. In contrast, there is no association between public share ownership, board of commissioner size, audit committee size, profitability, and leverage, on CSR web disclosure. We find no evidence of companies with high-level CSR web disclosure publishing more transparent and reliable financial statement than companies with low-level CSR web disclosure.

show abstract

Influence of Board Directors, Independent Commissioners, Audit Committee on CSR

Afriatun Khasanah,

Nur Isna Inayati,

Iwan Fakhruddin

et al. 2023

jakb

View full text Add to dashboard Cite

This research aims to determine how the size of the board of directors, educational background of directors, representation of female directors, proportion of independent commissioners, and audit committees affect CSR. The population in this research is General Banking companies listed on the Indonesia Stock Exchange. The sample used is a general banking company registered on the IDX that publishes annual and sustainability reports. Forty-two conventional general banking company sectors were sampled in the research for the 2018-2022 period. The method used is the panel regression method. This research hypothesis test shows that there is an influence on the educational background of directors. This is because, with more diversity in the educational background of directors, there will be more diversity in supervision, insight, perception, and different skills and expertise on each board of directors, which will complement each other. The variable proportion of independent commissioners also positively affects CSR disclosure. This supports the theory of stakeholders because the decisions taken by the company will be more objective and able to protect all stakeholders. Meanwhile, the variables number of board of directors, representation of women directors, and number of audit committees do not influence CSR. Keywords: Size of Board of Directors, Educational Background of Directors, Representation of Female Directors, Proportion of Independent Commissioners, Size Audit Committee, and CSR

show abstract

Pengungkapan Tanggung Jawab Sosial Dan Lingkungan Pada Bank Syariah Dan Konvensional Beserta Determinannya

Cited by 4 publications

References 41 publications

An Analysis of Sustainable Finance Disclosure at Indonesian Sharia Commercial Banks using POJK 51/POJK.03/2017

An Analysis of Sustainable Finance Disclosure at Indonesian Sharia Commercial Banks using POJK 51/POJK.03/2017

Factors Affecting Corporate Social Responsibility Web Disclosure: Evidence from the Consumer Sector in Indonesia

Influence of Board Directors, Independent Commissioners, Audit Committee on CSR

Contact Info

Product

Resources

About